Guidance outlining consignment stock provision in accordance with § 6b UStG BMF, guidance of 10 December 2021 – III C 3 – S 7146/20/10001 :002
The Law on further fiscal support for electromobility and the amendment of other tax provisions of 12 December 2019, introduced to § 6b UStG a simplification provision for supplies of goods in a warehouse with the purpose of being called up in the territory of the Community (consignment stock provision for warehouses in accordance with § 6b UStG).
Source KPMG
Latest Posts in "Germany"
- Briefing document & Podcast: Germany E-Invoicing & E-Reporting
- Input Tax Allocation for Mixed-Use Properties: Area-Based Rule Now Primary
- Updated Customs Authorizations Questionnaire Effective June 1, 2026
- VAT Spiral: How Higher Sales Tax Fuels Inflation and Raises Tax Revenue
- EGC T-383/25 (Segelbootwartung) – AG Opinion – Swiss boat repair in Germany: VAT due without customs declaration.
